Exhibit 8.1
List of Significant Subsidiaries and VIEs
| Significant Subsidiaries |
Place of Incorporation | |
| Tencent Music Entertainment Hong Kong Limited |
Hong Kong | |
| Tencent Music (Beijing) Co., Ltd. |
PRC | |
| Yeelion Online Network Technology (Beijing) Co., Ltd. |
PRC | |
| Tencent Music Entertainment Technology (Shenzhen) Co., Ltd. |
PRC | |
| Guangzhou Shiyinlian Software Technology Co., Ltd. |
PRC | |
| VIEs |
Place of Incorporation | |
| Guangzhou Kugou Computer Technology Co., Ltd. |
PRC | |
| Beijing Kuwo Technology Co., Ltd. |
PRC | |
| Subsidiaries of VIEs |
Place of Incorporation | |
| Tencent Music Entertainment (Shenzhen) Co., Ltd. |
PRC | |
| Guangxi Hexian Music Co., Ltd. |
PRC | |
| Shenzhen Lanren Online Technology Co., Ltd |
PRC | |